Upgrading Android OS on tablet pc

I am going to buy a tablet pc from China and the seller told me I can upgrade the Android OS by downloading the latest package from Android official site. Is it true? If so, where can I download the latest Android OS version?

Thanks for the prompt reply. I am almost sure the tablets are assembled from components of different companies as I asked to modify the tablet I am going to buy with a larger HDD and battery than they had on their website. Which manufacturer should I ask for the firmware to upgrade? Like processor, HDD manufacturers or something like this?

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